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Opinion 93-4
… issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (when two-thirds vote required) -- Referendum … issuance of bonds to finance tax certiorari judgments. The resolution authorizing the issuance of the bonds must be … own motion. You ask whether a town board may adopt a bond resolution for the purpose of financing a tax certiorari …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Opinion 90-16
… This opinion represents the views of the Office of the State Comptroller at the time … OF INTEREST -- Employment Contracts (member of county board of health retained by county health department) -- … Whether an unpaid member of the board of health of a noncharter county would have a conflict …
https://www.osc.ny.gov/legal-opinions/opinion-90-16CUNY Bulletin No. CU-797
… S6 CS Forum Loc300 White Collar SB Teamsters City Employee SE Teamsters City Employees SF DC37-Local 2054 SJ DC-37 Local … Brotherhood of Teamsters, Local 237 05/02/2024 SB, SE, SM, SP, ST, SU, SV, SW, SZ New Negotiated Salary … Institution 8 Current Electrician 07/25/2024 SB, SE, SM, SP, ST, SU, SV, SW, SZ 02/15/2024 Institution 8 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-797-city-university-new-york-cuny-ratification-bonus-paymentSafety of Seized Dogs
… Markets Law (Law) empowers the Department to set standards for the humane care of seized dogs and inspect municipal dog … licenses are required to establish and maintain a shelter for dogs or to contract for those services. Municipalities are also required to …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsState Agencies Bulletin No. 2315
The purpose of this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2315-schedule-agency-payroll-submission-and-availability-reports-and-filesUnified Court System Bulletin No. UCS-171
… the update incumbent process. Beginning on June 15, 2011, when information is entered on the Position Data page, the … examined for update, those for whom Job updating was bypassed, those for whom Job updates failed due to error, … message(s) is available on a new Table called Posn Inc Upd Messages Review using the following path: Organizational …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-171-changes-position-management-update-incumbent-process-unifiedState Police Bulletin No. SP-109
… Purpose To inform the agency of new Additional Pay earning codes and to provide instructions to pay the out-of-title work. Affected Employees Troopers in Bargaining Unit 07 and … To inform the agency of new Additional Pay earning codes and to provide instructions to pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-109-payment-out-title-work-employees-new-york-state-police-representedAccess Controls and Vulnerability Management Over Critical Systems
… unauthorized access to its system and data. Due to the confidential nature of our audit findings, we communicated … these findings with seven recommendations in a separate, confidential report to BPCA officials for their review and … Implement the recommendations included in our confidential draft report. …
https://www.osc.ny.gov/state-agencies/audits/2026/07/09/access-controls-and-vulnerability-management-over-critical-systemsState Agencies Bulletin No. 2046
… Purpose The purpose of this bulletin is to provide agencies with instructions for … LFG 019562 - Lifeguard 2 Background All eligible members of the PSNU who are included in Bargaining Unit 68 … 2022 Lifeguard Salary Increase in accordance with Division of the Budget Bulletin D-1145 issued July 19, 2022 on Wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2046-june-2022-lifeguard-salary-increase-state-university-professionalUnified Court System Bulletin No. UCS-183
… System of the modified eligibility for Deduction Code 550, Boston Mutual Life. Affected Employees Employees in … Unit DR will now be eligible for Deduction Code 550, Boston Mutual Life. OSC will automatically process deduction … System of the modified eligibility for Deduction Code 550 Boston Mutual Life …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-183-change-eligibility-boston-mutual-life-insurance-deduction-codeTown of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over payroll … employees, the Town lacks written policies and procedures to provide guidance to Town officials on how to process and distribute payrolls. … The purpose of our audit was to examine the Towns internal controls over payroll …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… Purpose of Audit The purpose of our audit was to review District financial and payroll records for the … District officials reported unrestricted fund balance to be within the statutory limit but it was actually … approximately $2.2 million of fund balance on average to help finance the budget each year, none of it was needed …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andState Agencies Bulletin No. 1076
… Data page, the agency user will no longer receive a warning that there will be no updates to Job Data for each … to error, those for whom Job updates were successful with warning messages issued and those for whom Job updates were successful with no warning or error messages issued. Number of Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1076-changes-position-management-update-incumbent-processEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… Essex County Industrial Development Agency (ECIDA) Board of Directors (Board) properly approve and monitor projects … development agencies (IDAs) are established by special act of the State Legislature to advance the job opportunities, … economic welfare, health and general prosperity of the people of New York State. IDAs provide financial …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mSecurity and UCS Days Worked Calculator
… Use the Security and UCS Days Worked Calculator to determine the total number of days worked the fiscal year (4/1-3/31). It is helpful when an employee … Use this calculator to determine the total number of days worked the fiscal year 41331 …
https://www.osc.ny.gov/state-agencies/payroll/security-and-ucs-days-worked-calculatorUnified Court System Bulletin No. UCS-197
… System of the modified eligibility for Deduction Code 550, Boston Mutual Life. Affected Employees Employees in … Unit S9 will now be eligible for Deduction Code 550, Boston Mutual Life. OSC will automatically process deduction … System of the modified eligibility for Deduction Code 550 Boston Mutual Life …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-197-change-eligibility-boston-mutual-life-insurance-deduction-codeTown of Seneca Falls - Financial Management (2018M-266)
… complete report - pdf] Audit Objective Determine whether the Board and Town officials effectively managed and provided oversight of the Town’s financial operations. Key Findings In 2017, total unrestricted fund balances in the general, water and sewer funds were $2.7 million, $1.7 …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266New York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… government and taxpayers.” Reports State Contracts by the Numbers Independent Oversight: OSC's Contract Review … State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial records, …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (2020-N-4) 180-Day Response
To determine whether the New York City Department of Homeless Services is effectively monitoring its contract with the Institute for Community Living, Inc. (ICL) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n4-response.pdfFederal Funds to New York City: A Review of Categorical Grants Combined
The federal administration has ordered freezes, pauses, and reviews of federal assistance funding to identify grant programs which are implicated by the President’s recent executive actions and could be subject to reduction or elimination.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc--a-review-of-categorical-grants.pdf